#2979458
fálú de ghlan-infheistíocht in oibríocht eachtrach mar a shainmhínítear in IAS 21.
hedge of a net investment in a foreign operation as defined in IAS 21.
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#2991370
Tugann an Léirmhíniú seo treoraíocht maidir le rioscaí malairte eachtraí a shainaithint a cháilíonn mar riosca fálaithe agus glaninfheistíocht in oibríocht eachtrach á bhfálú.
This Interpretation provides guidance on identifying the foreign currency risks that qualify as a hedged risk in the hedge of a net investment in a foreign operation.
#2979676
Is rud difriúil é fálú de ghlan-infheistíocht in oibríocht eachtrach toisc gur fálú ar neamhchosaint airgeadra eachtraigh é seachas fálú luacha chóir ar an athrú ar luach na hinfheistíochta.
A hedge of a net investment in a foreign operation is different because it is a hedge of the foreign currency exposure, not a fair value hedge of the change in the value of the investment.
#2982648
Nochtfaidh eintiteas, i bhformáid tábla, na méideanna a leanas a bhaineann le míreanna arna n-ainmniú mar ionstraimí fálaithe ar leithligh de réir catagóir riosca le haghaidh gach cineáil fálúcháin (fálú luacha chóir, fálú sreabhaidh airgid nó fálú de ghlan-infheistíocht in oibríocht eachtrach):
An entity shall disclose, in a tabular format, the following amounts related to items designated as hedging instruments separately by risk category for each type of hedge (fair value hedge, cash flow hedge or hedge of a net investment in a foreign operation):
#2985634
Sampla eile is ea fálú de ghlan-infheistíocht in oibríocht eachtrach a ndéantar í a fhálú go ceann 18 mí ag úsáid rogha airgeadra eachtraigh, rud a mbeadh leithdháileadh amluach na rogha thar an tréimhse sin de 18 mí mar thoradh air.
Another example is a hedge of a net investment in a foreign operation that is hedged for 18 months using a foreign-exchange option, which would result in allocating the time value of the option over that 18-month period.
#2985665
Sampla eile is ea fálú glan-infheistíochta in oibríocht eachtrach a fhálaítear le haghaidh 18 mí ag úsáid réamhchonartha airgeadra eachtraigh, rud a mbeadh leithdháileadh gné réamhcheaptha an réamhchonartha thar an tréimhse 18 mí sin mar thoradh air.
Another example is a hedge of a net investment in a foreign operation that is hedged for 18 months using a foreign-exchange forward contract, which would result in allocating the forward element of the forward contract over that 18-month period.
#2991400
14 Féadfar ionstraim dhíorthach nó ionstraim neamhdhíorthach (nó teaglaim d’ionstraimí díorthacha agus neamhdhíorthacha) a ainmniú mar ionstraim fálaithe i bhfálú ar ghlaninfheistíocht in oibríocht eachtrach.
14 A derivative or a non-derivative instrument (or a combination of derivative and non-derivative instruments) may be designated as a hedging instrument in a hedge of a net investment in a foreign operation.